Illinois Statutes
§ 25-40 — Fraudulent return or schedule
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 200/ Property Tax Code.·Art. Article 25 - Penalties
Any person who, with intent to defeat or evade the law in relation to the assessment of property, delivers or discloses to any assessor or deputy assessor a false or fraudulent list, return or schedule of his or her property not exempted by law from taxation, is guilty of a Class A misdemeanor.
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Legislative History
(Source: P.A. 77-2236; 88-455.)